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【税理士・田尻先生直伝!知識ゼロからの資金計画講座】第3回:経理に関する基礎知識

店舗開業を考えている人、店舗経営者のみなさんに資金調達経理に関する知識を、税理士法人 田尻会計・田尻重暁先生に一から教えてもらうこの企画。第3回は、「知っているようで知らない」という、経理に関する基礎知識を教えていただきました。

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経理のことは、慣れないとわからないことだらけ!

── 店舗開業をするときに、経営者がまずしなければいけない、経理に関する準備はありますか?

まず、毎月のお金の流れを整理することです。お客様からお金をもらって、それがどこに行くのか。日々の仕入れにかかる費用、経費の精算などをすべて整理して、帳面につけておく必要があります。

現金出納帳、預金出納帳(預金残高)、仕入れ台帳などをつくって、日々の入出金を管理できるようにしておきましょう。

レジの現金は毎日残高を実査して、銀行に預け入れるようにします。

飲食店の場合、税務調査などで売上げの計上漏れをチェックされます。ここでは、実際に集計した売上金額と、帳簿の金額がきちんと合っているか、というのを確認します。

── 税務調査は、どのくらいの頻度であるのでしょうか?

3〜4年に一度実施されるのが一般的です。店舗開業して3年ほどたったら、「そろそろかな」と思っておけば大丈夫。

売上げと、税金を間違いなく計算しているかということを見てきます。

── 記帳については、会計ソフトを導入している店舗が多いのでしょうか?

ほとんどの店舗が導入していると思いますね。手書きの帳面をつけている方は、今ではほとんど聞かないです。

現在は会計ソフトの中でもさままざな機能や値段のソフトがあるので、ご自身に合ったソフトを使用すれば良いのではないかなと思います。

── 従業員の給与計算は、どのような手順で計算し、支払えば良いのでしょうか?

給料の金額は、「この仕事だったらこのくらい」という相場があるので、まずはそれに基づいて決めますよね。

そこから、健康保険料・社会保険料を引き、さらに所得税を引き、住民税を給料から天引きする場合はそれも引いて、残ったものが源泉徴収となります。

だから、それを給与としてお渡しする、という形が一般的ですね。源泉徴収というのは仮の金額なので、年末調整で税金の調整を行います

── 雇い主は、従業員の所得税を納める必要もあるのですよね?

はい、源泉徴収義務があります。雇っているスタッフが前払いした税金を一度預かり、事業所として支払わなければいけません。

個人事業か法人かは、所得の大きさで決めればよい

── 同じ飲食店でも、法人事業の店舗と個人事業の店舗があります。それぞれの違い、メリット・デメリットはあるのでしょうか?

法人事業には法人税、個人事業には所得税が課税されるのですが、この税率が大きなポイントでしょうか。

法人税は、現在15%〜25%で、地方税などを合わせてもおおむね30%程度でおさまります。一方、個人事業の所得税の場合は累進税率を採用しているので、所得が多ければ多いほど税率が上がるようになっているんです。

最高税率の方だと、国税で40%程度、地方税を合わせると50%になります。そのため、所得が大きくなるのなら、法人にしてしまったほうが損をしないかと思います。

逆に、所得があまり大きくないのであれば、所得税のほうが税金がかからない場合が多いので、個人事業のままで良いのではないかと思います。

法人の場合は出資金、資本金が必要となりますし、登記費用もかかってきます。社会保険も強制加入になるので、必然的に運営費用はかかるようになってきますね。

ただし、費用がかかる分、対外的な信用度も大きくなります。店舗の規模が大きくなり、従業員やお客様の数も増え、売上げも伸びて……という状況になってから、法人を考えれば良いと思います。

税金は絶対の義務。もし忘れても早めに申告!

── 法人税、所得税のほかに、店舗経営者が納めなければいけない税金には何があるのでしょうか?

2年前の売上げが一千万円を超える場合は、消費税の納税義務者となります。事業税、住民税は、法人・個人ともに支払う義務があります。あとは、従業員の所得税を預かって納税する義務がありますね。

──もし、税金の申告をしそびれてしまったり、間に合わなかったりした場合はどうすれば良いのでしょうか?

何があっても税金は免除されることがないので、速やかに申告しましょう!申告加算税や、延滞税がかかってしまいますが、税務署から指摘される前に申告した場合は、加算率が減ることもあります。

「経営者の相談役」として、気楽に依頼してもらいたい

──店舗を開業したばかりの人にとって、税理士さんにお願いするのは少し敷居が高いと思っている人もいると思います。運営資金に余裕がなくても税理士さんにお願いすべきか、依頼する前にどのようなことを知っておくべきか、教えていただきたいです。

税理士はいろいろな会社や飲食店を見ているので、売上げを可視化して、どこをどうするべきかというアドバイスをすることができます

税理士も、依頼してもらった開業者の方には成長してもらわないと困るので、成果を出すためにはどうすればいいのかということを一緒に考えていきます。店舗が成長するための経費だと考えれば、顧問料も高くないのでは?

依頼する前に必ず用意していただきたいのは、伝票やレシートを集めておくこと、現金出納帳を日々つけること、会計ソフトに打ち込む前の段階で最低限の書類をつくっておくこと。ここが準備されていれば、スムーズに進めることができます。

「これは税理士の先生に聞いても意味がないかな」という話でも、意外とこちらからアドバイスをできることもたくさんあるんですよ。

特に、経営者や店舗開業者は周りに相談できる人が、あまり多くないことと思います。経営方針の悩みやちょっとした弱音を税理士さんに相談する人もいます。そういった店舗経営者の方と、二人三脚でやっていきたいと思っています。

──ありがとうございました!

開業時の不安定なときこそ、税理士に頼んでみては?

税理士の先生は、開業・経営に必要な知識のプロたちです。右も左もわからないという人こそ、勉強代だと思って税理士の先生に依頼してみてはいかがでしょうか。

田尻先生、ありがとうございました!

■協力:税理士法人 田尻会計(TEL:03-3618-4403)

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